Idaho State Tax Commission
Income, sales, and property tax collections and statistics.
https://tax.idaho.gov/ ยท State of Idaho
Pages built on this source
Individual Income Tax Rate Schedule
The Idaho State Tax Commission's own income tax bracket tables for Single and Married filing status, tax years 2012-2025, showing the state's move from a seven-bracket schedule to a two-bracket flat rate with a zero-percent floor.
- Organization
- Idaho State Tax Commission
- Dataset
- Individual Income Tax Rate Schedule
- Geography
- Idaho (statewide; the schedule does not vary by locality)
- Time coverage
- 2012-2025
- Update frequency
- Annual, after each legislative session that changes the rate; the Commission adds each new tax year's tables to this same page.
- Published
- Original file
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Methodology
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- License
- Public domain. State of Idaho government work.
- Our copy
- Individual Income Tax Rate Schedule, built by
scripts/fetch-idaho-tax-income-rates.py
Caveats
- Brackets for tax years 2012-2022 were indexed for inflation annually; floor and ceiling amounts changed yearly even when statutory rates did not.
- The top bracket's rate applies only to income above its floor: these are marginal rates, not effective rates, and exclude credits and deductions.
- Tax years 2023-2025 pair a flat rate with a 0.0% bracket below a floor (2025: 5.3% above $4,812 single / $9,623 married).
- Bracket ceilings follow each year's own convention: 2012-2022 print an exclusive upper bound, 2023-2025 an inclusive one, one dollar apart from the next floor.
- Filing-status labels are 'Single' and 'Married' exactly as printed; there is no 'married filing jointly' or separate 'filing separately' schedule.
Measures
- Top individual income tax rate (percent): The highest marginal bracket's rate for the tax year (Single and Married share one top rate).
- Number of individual income tax brackets (count): Number of brackets in the Single filing status schedule for the tax year, including the 0.0% bracket in years that have one.
Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History
Property taxes levied by district category, average property tax rates by county, and the homeowner's exemption maximum by year, from the Idaho State Tax Commission.
- Organization
- Idaho State Tax Commission
- Dataset
- Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History
- Geography
- Idaho (statewide) and the 44 counties
- Time coverage
- 2011-2025 (property_tax_rate_average); 2018-2025 (property_tax_levied); 1980-2025 (homeowners_exemption_maximum)
- Update frequency
- Annual
- Published
- Original file
- https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf
- Methodology
- https://tax.idaho.gov/taxes/property/homeowners/exemption/
- License
- Public domain. State of Idaho government work.
- Our copy
- Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History, built by
scripts/fetch-idaho-tax-property.py
Caveats
- Tax levied is the amount the Commission approved as levied, not collections; the Census figures elsewhere on this site use a different basis.
- The average rate is the Commission's own average urban and rural rate per county, not computed here from other figures.
- The levy breakdown covers tax years 2018-2025 only; earlier editions publish it only as a chart graphic, not a table.
- Four county or statewide rate figures differ between consecutive editions for the same year; the newer edition is kept.
- The homeowner's exemption cap was index-formula-based from 2006-2016 and a flat maximum before and after, stored as the publisher's own year-range figure.
Measures
- Property tax levied by district category (usd): Property tax levies the Tax Commission approved, by taxing district category (Ambulance, Auditorium, Cemetery, City, County, Fire, Hospital, Junior College, Library, Roads & Highways, School, Sewer & Water, Water, and others as printed each year), plus the Total row. Calendar/tax year, statewide. Source: Annual Report, Property Taxing Districts.
- Average property tax rate by county (percent): Average property tax rate for urban and rural areas, by county and statewide, as a percentage of taxable value, including all taxing districts. Source: Annual Report, Average Property Tax Rates.
- Homeowner's exemption maximum (usd): The maximum dollar amount of a home's taxable value exempted under Idaho's homeowner's property tax exemption, statewide, by year. Source: Idaho State Tax Commission, History of maximum homeowner's exemption.
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